Transmission building for personal and VAT
Transmission building for personal and VAT
Withdrawal of fixed assets (buildings and land) of economic activities will housed in the concept of delivery of goods within the meaning. Paragraph 7. 2 of the VAT Act. Transfer free of charge for subsistence will have no relation to the economic activity, and also for spending on the finish of the building (his generation) podatniczce vested right to deduct input tax, which means that the conditions have been met conditional equalization receiving free goods in return for payment delivery of goods - said the Director of the Tax Office in Poznan in the interpretation of 01.03.2011, file no. ILPP1/443-1318/10-2/BD.
Friday, April 29, 2011
Wednesday, April 27, 2011
A Person Sentenced To Community Service
WSA: Buying a property in Poland does not affect the settlement PIT
WSA: Buying a property in Poland, the settlement does not affect PIT
from the grounds of: Purchase of an apartment in Poland on preferential terms available to tenants, is not proof that podatniczka will permanently return to the Polish, And housing is ultimately devoted to her children. It should be pointed out that, even if she wanted an apartment podatniczka keep to themselves, the mere fact that owns an apartment in another country, do not automatically determines the place of residence. Is not critical, therefore, that twice year stops there, when you come for the holidays.
WSA: Buying a property in Poland, the settlement does not affect PIT
from the grounds of: Purchase of an apartment in Poland on preferential terms available to tenants, is not proof that podatniczka will permanently return to the Polish, And housing is ultimately devoted to her children. It should be pointed out that, even if she wanted an apartment podatniczka keep to themselves, the mere fact that owns an apartment in another country, do not automatically determines the place of residence. Is not critical, therefore, that twice year stops there, when you come for the holidays.
K & T Consulting Accounting Office Warsaw
Friday, April 22, 2011
South Park Ipad Streams
Fiscal
cash register with a lawyer
Legal Services provided by the taxpayer for individuals not engaged in economic activity and the rate farmers will benefit from the exemption from the accounting market and the amount of tax payable via cash registrants to 31 December 2012, provided that during fiscal year 2011, ie there is no overrun on turnover of 40,000 zł of activity in Article. Paragraph 111. 1 of the VAT Act (for services rendered to the above. People) - explained the director of the Tax Office in Katowice from the interpretation of 22.02.2011, file no. IBPP4/443-1756/10/EJ.
cash register with a lawyer
Legal Services provided by the taxpayer for individuals not engaged in economic activity and the rate farmers will benefit from the exemption from the accounting market and the amount of tax payable via cash registrants to 31 December 2012, provided that during fiscal year 2011, ie there is no overrun on turnover of 40,000 zł of activity in Article. Paragraph 111. 1 of the VAT Act (for services rendered to the above. People) - explained the director of the Tax Office in Katowice from the interpretation of 22.02.2011, file no. IBPP4/443-1756/10/EJ.
K & T Consulting Accounting Office Warsaw
Wednesday, April 20, 2011
Tip Working Balsa Wood
Limitation of attorney fees - how to defend themselves against WSA
Prescription contributions - how to defend themselves against ZUS
limitation period in respect of the obligations of social security contributions referred to in art. 24. paragraph. 4 of the Act on social insurance system. This provision provides that the outstanding contributions shall expire 10 years from the date in which they become due, subject to par. 5-5d. It is worth mentioning that to 31.12.2002 the term of 5 years - a change of the limitation period until today evokes much controversy and disagreement about what a moment. But the biggest problem payers and insured, make reservations, referred to in paragraphs 5-5d - and exactly - one of those objections.
Prescription contributions - how to defend themselves against ZUS
limitation period in respect of the obligations of social security contributions referred to in art. 24. paragraph. 4 of the Act on social insurance system. This provision provides that the outstanding contributions shall expire 10 years from the date in which they become due, subject to par. 5-5d. It is worth mentioning that to 31.12.2002 the term of 5 years - a change of the limitation period until today evokes much controversy and disagreement about what a moment. But the biggest problem payers and insured, make reservations, referred to in paragraphs 5-5d - and exactly - one of those objections.
K & T Consulting Accounting Office Warsaw
Friday, April 15, 2011
Supplementary Examples In Real Life
Social Security: The marriage may be the reason for selling flats
WSA: The marriage may be the reason for selling flats
out of focus interpretation of 'reasonable necessity' changing conditions (location) of residence, used by the legislature in Article. Paragraph 16. 7 of the taxes on inheritance and donations should be made in accordance with the provisions of Article. 18, Art. 47 and. Paragraph 71. 1, first sentence of the Constitution, ordering the taking by the state (authority Polish Republic), such actions for the good of families, who strengthen the ties between individuals forming a family (family provide care and protection from the state). This means that a change in living conditions (residence) due to the marriage (assuming family), it is considered necessary for the purposes of the above. Article. Paragraph 16. 7.
WSA: The marriage may be the reason for selling flats
out of focus interpretation of 'reasonable necessity' changing conditions (location) of residence, used by the legislature in Article. Paragraph 16. 7 of the taxes on inheritance and donations should be made in accordance with the provisions of Article. 18, Art. 47 and. Paragraph 71. 1, first sentence of the Constitution, ordering the taking by the state (authority Polish Republic), such actions for the good of families, who strengthen the ties between individuals forming a family (family provide care and protection from the state). This means that a change in living conditions (residence) due to the marriage (assuming family), it is considered necessary for the purposes of the above. Article. Paragraph 16. 7.
K & T Consulting Accounting Office Warsaw
Wednesday, April 13, 2011
Blue Screen On Tv When Recording
NSA: correcting invoice, we charge back
NSA: The invoice correction, we charge back
Classification by the vendor adjustment tax, which is caused by a mistake remedy the when the invoice is initially documenting the incident giving rise to tax liability (errors in the price, rate or the amount of tax or any other item in the invoice) should be included in a settlement for the period in which according to the Article. 19 of the Law on tax on goods and services tax liability arose in respect of the supply (services), by adjusting the declaration, in which the invoice was originally included to document the size of the faulty tax.
NSA: The invoice correction, we charge back
Classification by the vendor adjustment tax, which is caused by a mistake remedy the when the invoice is initially documenting the incident giving rise to tax liability (errors in the price, rate or the amount of tax or any other item in the invoice) should be included in a settlement for the period in which according to the Article. 19 of the Law on tax on goods and services tax liability arose in respect of the supply (services), by adjusting the declaration, in which the invoice was originally included to document the size of the faulty tax.
K & T Consulting Accounting Office Warsaw
Friday, April 8, 2011
Can You Geta Wart On Your Lip
WSA: The tax can not be in a salvage
WSA: The tax can not be in a salvage
There is no provision that would require or give the right body responsible for registration of the vehicle to decide whether the registered vehicle falls within the category special vehicles. It should be emphasized that, also in the model the decision to register the vehicle does not provide a separate sign for special vehicles. Thus, the type of vehicle is not determined by a salvage, but only whether it falls within the definition of special-purpose vehicle set out in Article. 2 paragraph 36 of the Road Traffic - Regional Administrative Court ruled in Olsztyn in the appeal of 23 March 2011, ref. I SA / Ol 123/11.
WSA: The tax can not be in a salvage
There is no provision that would require or give the right body responsible for registration of the vehicle to decide whether the registered vehicle falls within the category special vehicles. It should be emphasized that, also in the model the decision to register the vehicle does not provide a separate sign for special vehicles. Thus, the type of vehicle is not determined by a salvage, but only whether it falls within the definition of special-purpose vehicle set out in Article. 2 paragraph 36 of the Road Traffic - Regional Administrative Court ruled in Olsztyn in the appeal of 23 March 2011, ref. I SA / Ol 123/11.
K & T Consulting Accounting Office Warsaw
Wednesday, April 6, 2011
Pathophysiology Of Anaemia
How changing working conditions and wages affect the dimension of the sickness benefit from VAT exemption
How changing working conditions and wages affect the dimension of sickness
basis of sickness benefit for a worker's average monthly salary is paid for 12 calendar months preceding the month in which the incapacity for work. If before the expiry of that period he became unable to work, based on an average salary of full calendar months of insurance. Changing conditions of employment (eg, position) and remuneration in the month of incapacity for work, or in months, for which remuneration is included in the calculation of the benefit, it does not result in an increase or decrease. Only in certain situations can affect the height.
How changing working conditions and wages affect the dimension of sickness
basis of sickness benefit for a worker's average monthly salary is paid for 12 calendar months preceding the month in which the incapacity for work. If before the expiry of that period he became unable to work, based on an average salary of full calendar months of insurance. Changing conditions of employment (eg, position) and remuneration in the month of incapacity for work, or in months, for which remuneration is included in the calculation of the benefit, it does not result in an increase or decrease. Only in certain situations can affect the height.
K & T Consulting Accounting Office Warsaw
Friday, April 1, 2011
Fever Stomachache Head Ache
training services financed from public funds
Relief VAT training services financed from public funds
accordance with Article. Paragraph 43. 1 point 29 of the VAT Act exempts from tax, services, or vocational retraining conducted in the forms and conditions laid down in separate regulations, or provided by entities which have been accredited under the provisions of the education system - only the services covered by accreditation, or financed entirely with public funds - and the supply of services and goods closely related to those services. Details of tax rules have been training services explained in the interpretation of the Director of the Tax Chamber in Warsaw from 7 March 2011 No IPPP1/443-6/11-4/AW.
Relief VAT training services financed from public funds
accordance with Article. Paragraph 43. 1 point 29 of the VAT Act exempts from tax, services, or vocational retraining conducted in the forms and conditions laid down in separate regulations, or provided by entities which have been accredited under the provisions of the education system - only the services covered by accreditation, or financed entirely with public funds - and the supply of services and goods closely related to those services. Details of tax rules have been training services explained in the interpretation of the Director of the Tax Chamber in Warsaw from 7 March 2011 No IPPP1/443-6/11-4/AW.
K & T Consulting Accounting Office Warsaw
Subscribe to:
Posts (Atom)